問題一覧
1
Commodity contracts that either cannot be settled in cash or which are expected to be settled by commodity exchange
non financial liability
2
Pension obligations
non current liability
3
Credit balances in customers accounts
current liability
4
Provisions expected to be settled within 12 months
current liability
5
Accured liabilities
current liability
6
Waranty obligations that are to be settled through future delivery of goods or provisions of services
non financial liability
7
SSS payable
non financial liability
8
Liability under finance leases not due within 12 months
non current liability
9
Unearned revenues that are to be settled through future delivery of goods or provisions of services
non financial liability
10
Accured payable
financial liability
11
Obligations arising from statutory requirements
non financial liability
12
Rental fees
current liability
13
Loans payable
financial liability
14
Commodity contracts that cannot be settled net in cash or other financial instrument but only through commodity exchange
non financial liability
15
Taxes payable
non financial liability
16
Deferred tax liability
non current liability
17
Short term notes payable
current liability
18
Constructive obligations
non financial liability
19
are preferred stocks which the issuer has the right to call at a set date.
callable preference shares
20
PhilHealth payable
non financial liability
21
Unearned or deferred revenues
non financial liability
22
Redeemable preference shares issues
financial liability
23
Mortgage loans payable
non current liability
24
Warranty obligations
non financial liability
25
Current portion of long term debt
current liability
26
Bonds payable
non current liability
27
Security deposits and other returnable deposits
financial liability
28
Employment taxes are due for settlement in 15 months time
current liability
29
is "any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.
equity instrument
30
Payables
financial liability
31
PAGIBIG payable
non financial liability
32
Liabilities under trust receipts
current liability
33
Financial liabilities classified as FVPL are initially measured at
fair value
34
Accured payables
financial liability
35
Interest payable
current liability
36
Dividends payable
current liability
37
Income tax payable
current liability
38
Deferred revenue
current liability
39
are preferred stocks which the holder has the right to redeem at a set date
redeemable preference shares
40
Commodity contracts that can be settled net in cash other financial instrument
financial liability
41
Long term notes payable
non current liability
42
Acceptances payable
current payable
43
Long term deferred revenue
non current liability
44
Financial liabilities are initially measured at
fair value minus transaction cost
45
Bank overdraft
current liability
46
Lease liabilities
financial liability
47
Held for trading liabilities and derivative liabilities
financial liability
48
Obligations that is payable in demand
current liability
49
Bonds payable
financial liability
50
Unearned rent revenue would normally appear in the statement of financial position as
current liability
51
Accounts payable
financial liability
52
Accounts payable
current liability
53
Deposits and advances
current liability
54
Currently maturing obligation
current liability